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Who pays income tax?

Everybody living and working in the UK who receives taxable income will be subject to income tax. Tax is due on the amount of your taxable income after taking off any tax-free allowances you are entitled to.

Note: This content is provided as general background information and should not be taken as legal advice or financial advice for your particular situation. Make sure to get individual advice on your case from your union, a source on our free help page or an independent financial advisor before taking any action.